61.assessed level of material misstatement risk 重大错报风险的评估水平 iq,ah"L
62.simall business 小规模企业 R2SBhs,+R
63.accounting system 会计系统 ^z38<L=z"
64.test of control 控制测试 sN;(/O
65.walk-through test 穿行测试 IC\E,m
66.communication 沟通 Q})t<l+L
67.flow chart 流程图 PVZEB
68.reperformance of internal control 重新执行 f>|9 l
69.audit evidence 审计证据 LPb]mC6#
70.substantive procedures 实质性程序 rA[nUJ,
71.assertions 认定 =z+-l5Gu"
72.esistence 存在 7xz#D4[
73.occurrence 发生
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74.completeness 完整性 tsB.oDMP
75.rights and obligations 权利和义务 $ #TID=
76.valuation and allocation 计价和分摊 +}&pVe\t
77.cutoff 截止 #)Ep(2
78.accuracy 准确性 zwK g
79.classification 分类 vM5k4%D
80.inspection 检查 }<E sS
81.supervision of counting 监盘 loml.e=87
82.observation 观察 o-L|"3P
83.confirmation 函证 @ysJt
84.computation 计算 b (g_.1[
85.analytical procedures 分析程序 E=$7ieW
86.vouch 核对 IiG4ib>)W
87.trace 追查 8''9@xz
88.audit sampling 审计抽样 YhEiN. ~
89.error 误差 q]2}UuM|U
90.expected error 预期误差 z?8zFP
91.population 总体 P9 W<gIO
92.sampling risk 抽样风险 ;JMOsn}8
93.non- sampling risk 非抽样风险 Wh#os,U
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94.sampling unit 抽样单位 9 |us<k
95.statistical sampling 统计抽样 se4w~\/
96.tolerable error 可容忍误差 "Nk`RsW
97.the risk of under reliance 信赖不足风险 @SX%?
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98.the risk of over reliance 信赖过度风险 u40b?
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99.the risk of incorrect rejection 误拒风险 l|4xKBCV]
100. the risk of incorrect acceptance 误受风险 I8E\'`:<
101.working trial balance 试算平衡表 CD XB&%Sr
102.index and cross-referencing 索引和交叉索引 3Yn:fsy
103.cash receipt 现金收入 :
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104.cash disbursement 现金支出 >FK)p
105.bank statement 银行对账单 nPQ
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106.bank reconciliation 银行存款余额调节表 YzforM^F
107.balance sheet date 资产负债表日 PM#$H
108.net realizable value 可变现净值 ,U
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109.storeroom 仓库 3j[w
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110.sale invoice 销售发票 G_7ks]u-
111.price list 价目表 O=4ceEmz
112.positive confirmation request 积极式询证函 e<: 4czh8
113.negative confirmation request 消极式询证函 7]<F>97
114.purchase requisition 请购单 >"PqQO
115.receiving report 验收报告 '<*CD_2t-
116.gross margin 毛利 r7]?g~zb
117.manufacturing overhead 制造费用 \4]zNV ~x
118.material requisition 领料单 Mp DdJ,
119.inventory-taking 存货盘点 "(HA9:
120.bond certificate 债券
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121.stock certificate 股票 Ppi- skT
122.audit report 审计报告 q.u[g0h;
123.entity 被审计单位 VR5e CJ:i
124.addressee of the audit report 审计报告的收件人 xPn'yo
125.unqualified opinion 无保留意见 0C"PC:h5
126.qualified opinion 保留意见 v"G%5pq*\
127.disclaimer of opinion 无法表示意见 <IHFD^3|j
128.adverse opinion 否定意见